master's thesis
UPRAVLJANJE CIKLUSOM NOVČANOG TOKA - STUDIJA SLUČAJA „AD PLASTIK d.d.“

Katarina Glavaš (2016)
University of Split
Faculty of economics Split
Metadata
TitleUPRAVLJANJE CIKLUSOM NOVČANOG TOKA - STUDIJA SLUČAJA „AD PLASTIK d.d.“ : diplomski rad
AuthorKatarina Glavaš
Mentor(s)Željana Aljinović Barać (thesis advisor)
Abstract
Novac je osnovni input u poslovanju svakog poduzeća, ali i njegov završni rezultat. Ovo istraživanje provedeno je s ciljem ukazivanja na važnost i ulogu upravljanja novčanim tokovima u poduzeću, s naglaskom na ciklus novčanog toka. Svrha izvještavanja o novčanim tokovima je pružanje informacija korisnicima o priljevima i odljevima te mogućnostima poduzeća za stvaranje novca i novčanih ekvivalenata u budućnosti. Ciklus novčanog toka vrijeme je potrebno da se novac koji je dan za nabavu sirovina ponovo pretvori u novac koji će se zaraditi od prodaje proizvoda. Optimalno upravljanje ciklusom podrazumijeva težnju ka što kraćem ciklusu zbog vezivanja sredstava u njemu, kao i zbog troškova financiranja novčanog jaza. To se može postići skraćenjem razdoblja vezivanja kupaca i zaliha te produljenjem razdoblja vezivanja dobavljača. Empirijski dio rada imao je za cilj istražiti praksu poduzeća AD Plastik d.d. u upravljanju novčanim tokovima. Provedenim izračunima zaključilo se da, ceteris paribus, adekvatno upravljanje elementima ciklusa novčanog toka kroz model novčanog jaza ima utjecaj na financijski rezultat poduzeća AD Plastik d.d. u svim analiziranim godinama u vidu povećanja financijskog rezultata uslijed smanjenja troškova financiranja novčanog jaza.
KeywordsCash flow statement cash to cash cycle cash gap
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
Money is the main input in the business of each company, and it is also it's final result. The objective of this study was to theoretically and empirically investigate the importance and role of cash flow management with a special focus on cash to cash cycle. The purpose of the cash flow statement is to provide informations about inflows and outflows of money and about company's capabilities to create money in the future business. The cash to cash cycle is the time period between when a company pays cash to its suppliers for inventory and receives cash from selling produced goods to it's customers. Optimal cash to cash cycle management involves striving for the shortest cycle because shorter cycle means less working capital tied up and smaller cash gap financing costs. This can be achieved by shortening the receivable period and inventory period as also by extending the payable period. Conclusion of the AD Plastik case study was that, ceteris paribus, managing the components of cash to cash cycle (cash gap model) has the effect on the company's financial result in the analysed time period in the context of an increasing financial result by reducing cash gap financing costs.
Parallel keywords (Croatian)Izvještaj o novčanim tokovima ciklus novčanog toka novčani jaz
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:903264
CommitterIvana Gizdić